HomeMy WebLinkAbout05-12-0915056041158
J REV-1500 Ex cos-o5) OFFICIAL USE ONLY
PA Department d Revenue County Code Year File Number
Bureau d Individual Ta~oes
PO BOX 280601 INHERITANCE TAX RETURN 21 0 8 12 3 5
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
201-18-4557 11122008 06251925
Decedent's Last Name
SHATTO
Suffix Decedent's First Name
DENTON
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
Mf
S
MI
FILL IN APPROPRIATE BOXES BELOW
^ 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
^ 4
Li
ited E
t
t
^ 4
F
I prior to 12-13-82)
^
.
m
s
a
e a. uture
nterest Compromise (date of 5. Federal Estate Tax Return Required
6. Decedent Died Testate
^ 7. death after 12-12-82)
Decedent Maintained a Living Trust
~ 8. Total Number of Safe Deposit Bones
(Attach Copy of WII) (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT - TEES SECTION MUST ljE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JAMES D• HUGHES 717-249-6333
Firm Name (If Applicable)
SALZMANN HUGHES, P•C•
First line of address
354 ALEXANDER SPRING ROAD
Second line of address
SUITE 1
City or Post Office State ZIP Cade
CARLISLE PA 17015
REGISTER OFrt~LL3 USE ONldf >
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Correspondent's e-mail address:
Under penalties of perjury, 1 deGare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative~ia based on all informatan of which preparer has any knowledge.
14 BIB •, #113, CARLISLE, P 61 MEADE DR•, CARLISLE, PA 17013
RE ER THAN REPRESENTATIVE TE
ESS
354 D R SPRING ROAD, SU TE 1 CARL E, PA 17015
PLEASE USE ORIGINAL FORJN ONLY
Side 1
15056041158 6M46a73.000 15056041158
a
J 15056D42159
REV-1500 EX
Decedent's Social Security Number
201-18-4557
Decedent's Names H A T T O D F N T O N C
RECAPITULATION
1. Real estate (Schedule A) 1. 0 . 0 0
2. Stocks and Bands (Schedule B) . 2. 0 • 0 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 0 • 0 0
4. Mortgages & Notes Receivable (Schedule D). 4. 0 • 0 ^
5. Cash, Bank Deposits 8 Miscellaneous Personal Properly (Schedule E) . 5. 17 219 • 0 0
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 • 0 0
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested 7. 2 515 0 • 0 0
8. Total G rosy Aasets (total Lines 1-7). 8. 4 2 3 6 9. 0 0
9. Funeral Expenses 8 Administrative Costs (Schedule H) ............... 9. 11613 • 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). .. .. 10. 911 • 0 0
11. Total Deductions (total Lines 9 & 10) . 11. 12 5 2 4.0 0
12. Net Value of Fatale (Line 8 minus Line 11) 12. 2 9 8 4 5 • 0 0
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) . 13. 0 • 0 0
14. Net Value SubJect to Tax (Line 12 minus Line 13) 14. 2 9 8 4 S • 0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at th@ spousal tax rate, or
transfers un~Jer Sec. 9116
1
X
2
.
.0
(a)(
) O. OQ 15• 0 • 00
16. Amount of Line 14 taxable
at lineal ratex.oll5 29845.00 16. 1343.00
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0- 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0, 0 0 18• 0, 0 0
19. TAX DUE ................................... 1 s. 13 4 3.0 0
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056D42159 8M46482.000 15056042159
REV-1500 EX Page 3
DecedenYe Cmm~lata Atldracc•
Flk Number
71 Ae t19r
DECEDENTS NAME
SHATT T
STREET ADDRESS
M
CITY
AR SLE STATE ZIP
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0 • 0 0
B. Prior Payments 110 0.0 0
C. Discount 5 8.0 0
3. InteresUPenalty if applicable
D. Interest 0 . 0 0
E. Penalty 0 • 0 0
(1) 1343.00
Total Credtts (A + g + t;) (2) 115 8.0 0
Total lnteiest/Penatty(D + E) (3) 0 , 0 0
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund. (4) _ ~ • 0 0
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the Tax DuE. (5) 18 5 • 00
A. Enter the interest on the tax due. (5A) 0 • 0 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 18 5.0 0
Make Check Payable to: I~pSTEROFWILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; Q
_
b. retain the right to designate who shall use the property transferred or its income; .. .. ~ X
c. retain a reversionary interest; or . .. ..... ^
d. receive the promise for life of either payments, benefits or care? . . . . . ^ 0
2. If death occurred after December 12, 1982, did decedent transfer property within ane year of death
without receiving adequate consideration? . .. .. ^ Q
3. Did decedent own an "in trust for" or payable upon death bank account or security at his a< her death? . ^ 0
4. Did decedent own an Individual Retirement Account, annuity
or other non-probate property which
,
contains a beneficiary designation? ... .... X^ ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
(72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries is four and one-half (4.5) percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9118(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9118(a)(1.3)]. Asibling is defined,
under Section 8102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
6M4671 1.000
REV-1508 EX+ (8-9B)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MfSC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Denton S. Shatto 21 OS 1235
Include the proceeds of Iftiyatlon and the date the proceeds were received by the estate.
All oropeM lolrttlvownsd with the rlaht of survlvorahlo must bs disclosed on Schedule F.
ITEM VALUE AT DATE
tJUMBER DESCRIFTION OF DEATH
1 Refund, AARP, Medicare RX Plana, unused premium 187
2 M & T Bank checking account #436356 10,103
Date of death valuation attached.
3 M ~ T Bank Certificate of Deposit #31003918609701 6,882
Date of Death valuation attached.
4 Refund, PPL Electric 12
5 Refund, The Prudential Insurance Company of America,
unused premium 35
_ TOTAL (Also enter on line 5. Recapitulation) $ ~ 17 , 219
3WafinD 1.000 (If more apace is needed, insert additional sheets otthe same size)
REV•1510 EX+ (8.88j
COMMONWEALTH OF PENNSYLVANIA
{NHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS 8-
MISC. NON-PROBATE PROPERTY
Denton S. Shatto 21 08 1235
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCl1~ETtEIWIEOFIIERWBFEREE.TIEIRRHATLONeMPTODECEDEMWD
TIEMTEOF7RM3$tA1TPCNACOPIOFTFEDEEDFORRFALEBTATE
DATE OF DEATH
VALUE OF ASSET
°k OFDECD'S
INTEREST
IXCLUSION
IFAPaucAaLE
TAXABLE
VALUE
~• American National Insurance
Company annuity #14405617;
equal beneficiaries Dora L.
Thomas and Mary Jane Shatto 25,150 100.0000 0 25,150
Date of death valuation
attached.
TOTAL (Also enter on tine 7, Recapitulation) I $ 25 ,150
(If more space is needed, insert additional sheets of the same size)
3W48AF 1.000
REV-1511 EX+ (70-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Denton S Shatto 21 08 1235
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER D6SCR)PTION AMOUNT
A. FUNERAL EXPENSES:
~. Hoffman Roth Funeral Home
Funeral invoice 9,214
Total from continuation schedules .
B.
1
ADMINISTRATNE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City
Year{s) Commission Paid:
2. Attorney Fees Salzmann Hughes, P.C.
3. Family Exemption: (If decedent's address is not the same as claimant`s, attach explanation)
Claimant
Street Address
4.
5.
6.
7.
1
2
7W46AG 1.000
City State Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Cumberland Law Journal
Advertise Grant of Letters
The Sentinel
Advertise Grant of Letters
Total from continuation schedules
State Zip
TOTAL (Also enter on line 9, R~
{If more space is needed, insert additional sheets of the same size)
435
1,500
132
75
175
82
Estate of: Denton S. Shatto
Schedule H Part 1 (Page 2)
Item
No. Description
2 Carlisle Memorials
Cemetery lettering
3 Carlisle First Church of God
Funeral luncheon
21 08 1235
Amount
185
250
Total (Carry forward to main schedule) 435
Estate of: Denton S. Shatto
Schedule H Part 7 (Page 2)
3 North Middletown Authority
Water/Sewer invoice
21 08 1235
82
Total (Carry forward to main schedule) 82
REV-1512 EX t (12-03)
SCHEDULEI
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
IN ~ ITDA ME T~C~MRN MpRTGAGE LIABILITIES, 8 LIENS
ESTATE pF FILE NUMBER
Denton S. Shatto 21 08 ~~
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
3W48AH 2.000 (If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUN6ER
Denton S . Shatto 21 O S 1235
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [inGude outright spousal distritwtions, and transfers
under Sec. 9116 (a) (1.2))
1 Mary Jane Shatto One-half residue
1416 Bradley Dr., #k113 as per Item 4 of
Carlisle, PA 17013 Daughter Last Will & Test
2 Dora L. Thomas One-half residue
61 Meade Dr. as per Item 4 of
Carlisle, PA 17013 Daughter Last Will & Test
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBU110NS ON LINE 13 OF REV-1500 COVER SHEET 3 0
amen, t
a^I.ent
(It more space is neeaea, insert addltlonal sheets of the same size)
3W48A1 7.000
i U f'*'1
~-:[C7~?
~rl:'rt~ ~ ~:; '~. ,':i
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_ _ ~ ., ,.,
.. - ~ r7 ~__) "O "- _
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is ~
LAST WILL AND 'TES'TAAtEN'I' OF DEPl'TON S. SHATTO~
I, UI'sN'lY)N S. Sl1A'C'I'O, of North hiiddl_eton 'Township, Cumberland
(County, Pennsylvania, declare this instrument to be my Last 4Ti_11
ii
!And Testament, in manner and forrrt following:
!' 1, I hereby expre$s1y revoke all 4Ti11s and Codicils hereto-
,!
~;
;,!fore made by me,
~ 2. I hereby direct my Executrix to pay all my just debts,
ifuneral and administrative expenses out of my estate, as soon as
'~
,practicable after my death.
~,
~;y 3. Should my wife, Dorothy L, Shatto, survive me for a peri.o~
of thirty days following my death, I devise and bequeath the re-
mainder of my estate to Dorothy L. Shatto,
4, Should my wife, Dorothy L, Shatto, predecease me or die
on or before the thirtieth day following my death, I devise and,
bequeath the remainder of my estate to my issue living oh th,e
',thirty first day following my death, per stirpes. '
I
5. Should my wife, Dorothy L. Shatto, predecease. me or die
ion or before the thirtieth day following my death, and should T
have no issue then living, I devise and bequeath the remainder of
my estate to the First Church Of God Of North America, Carlisle,
PcuusyLvnni.tt.
6.. Z nominate and appoint Farmers Trust Company, Carlisle,
Pennsylvania, guardian of any property which passes to a minor
attd with respect to cahich I am authorized to appoint a guardian
and have not otherwise specifically done sow
7. I nominate and appoint my wife, Dorothy L. Shatto, as
i~Executr.ix of this my Last !sill And Testament; and as substitute
}Executors I nominate and appoint, in order of preference: First,
~i my daughters, 1`tary Jane Shatto and Uora 1.. Shatto, providing they f
I j
~~or either of them is twenty one years of age; and Secondly, my
II M.
;i brother-in-law and his wife, Richard H, Swartz and/Luci11~~. Swartz.
I ,
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r
'~ .~
~~ _. _.
`~
~,~
l~
8, I direct that my personal representatives and guardian,
~~as we 11 as their successors shall not be required to give bond. far
lithe performance of their duties in any jurisdiction.
~' IN WITNESS WHEREOF', I have hereunto set my hand and seal this
day of April, 1966.
_ _ ~ CsrAL)
Denton 5. Shatta
Signed, sealed, published and declared by the above named
'stator, Denton S, Shatto, as and for his Last Will And. Testament,
i our presence, who, in his presence, at his request, and in the
,esence of each other, have hereunto subscribed our names as
i
westing witnesses. ~~
~_ f
1 ~
f
\ i
. 11 {Y II
I
~~
Q MBT~~~nk
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 9,4-2955
December 24.2008
Salzmann Hughes, P.C.
Attorneys At Law
354 Alexander Spring Road, Suite 1
Carlisle, Pennsylvania 17015
Re: Estate of Denton S. Shatto
Social Security: 201-18-45~ 7
Date of Death: November 12, 2008
Dear Sir or Madam:
Per your inquiry dated December 16, 2008, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1. Tvpe ofAccount
Account Number
Ownership (Names o,~
Opening Date
Balance on Date of Death
Accrued Interest
Total
2. Type ofAccount
ACCOUizt wuiiiuei
Ownership (Names o~ -
Opening Date
Balance on Date of Death
Checking Account
436356
Denton S Shatto
9/1/67
$ 10,102.97
$ 0.24
__.
$ 10103.21
Certificate of Deposit
31(Jt) 391 Rh09701
Denton S Shatto
7/23/07
$ 6, 872.74
Accrued Interest $ 9.19
Total $ 6,881.93
Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information
above, you believe there are additional accounts not referenced, please provide us with an account number and/or
name of any possible joint account holder. For any additional information on the above accounts, including
ownership and any changes, closures and/or reimbursement of funds, etc., please contact our High Street Carlisle
Office # 717-240-4536.
Sincerely,
Tracie Hare
Adjustment Services
WII~~ 1
NATIRO~NAALN.
AMERICAN NATIONAL INSURANCE COMPANY
LIFE INSURANCE AND ANNUITY CLAIMS DEPARTMENT
P. O. BOX 1840, GALVESTON, TX 77553-1840 BUS: 1-800-615-7372 FAX: 409-766-6994
February 3, 2009
TAMERA S SLEGRIST
354 ALEXANDER SPRING RD
CARLISLE PA 17013
Claim C697769 Denton S. Shatto Policy 14405617
Dear Ms. Slegrist:
The beneficiary, Dora L. Thomas has asked that we provide date of death values to you.
The value of this policy as of the date of death (November 12, 2008) is $25,149.57. The cost basis is $25,000.00.
If you have any further questions please let us know.
Sincerely,
~d~a ,e'lu~'Xl~lCr~
Associate Customer Service Representative
MG/sz